Washington payroll tax registration
What to set up in Washington before the first payroll, in date order, with each agency, online portal and deadline. Enter the first employee's start date and the first pay date to see the dates.
Setup steps before the first payroll
- State tax accounts
File the DOR Business License Application for hiring employees (it registers ESD unemployment and opens the L&I workers' comp account)
- Deadline
- No sooner than 90 days before, and before, the first employee starts work
- Agency
- Unemployment: Employment Security Department (ESD) (opens in a new tab)
- Source
- dor.wa.gov/manage-business/grow-business/hiring-employees (opens in a new tab), checked October 6, 2026
- Workers' comp
Get workers' compensation coverage from the state fund through the DOR business license
- Deadline
- Before the first employee starts work
- Source
- lni.wa.gov/insurance/insurance-requirements/how-to-get-a-workers-compensation-account (opens in a new tab), checked October 6, 2026
- Posters
Put up the three L&I required posters and the federal posters
- Deadline
- Before the first employee starts work
- Source
- lni.wa.gov/forms-publications/required-workplace-posters (opens in a new tab), checked October 6, 2026
- New hire reporting
Report each new hire to the state new hire registry
- Deadline
- Within 20 days of the employee's start date
- Source
- www.dshs.wa.gov/esa/division-child-support/new-hire-reporting (opens in a new tab), checked October 6, 2026
- State tax accounts
File the first quarterly unemployment tax and wage report
- Deadline
- Quarterly tax and wage report and payment due April 30, July 31, October 31, January 31, even with no payroll; 'When a due date is on a weekend or state holiday, you may send your report the next business day online or by mail.'January 31, 2027 is a Sunday, so it moves to the next business day.
- Source
- esd.wa.gov/media/pdf/4583/employertaxhandbook-260424pdf (opens in a new tab), checked October 6, 2026
- Paid leave
Set up the Paid Leave employer account through Secure Access Washington (covers WA Cares reporting)
- Deadline
- Before the first quarterly Paid Leave report (the last day of the month after the quarter)
- Washington Paid Family and Medical Leave (collected by ESD)
- secureaccess.wa.gov/myAccess/saw/select.do (opens in a new tab)
- WA Cares Fund (long-term care; premiums collected by ESD)
- secureaccess.wa.gov/myAccess/saw/select.do (opens in a new tab)
- Source
- paidleave.wa.gov/create-your-employer-account/ (opens in a new tab), checked October 6, 2026
Federal dates for this pay date
Federal returns follow the compliance calendar, which dates them for every employer:
A 501(c)(3) organization generally owes no FUTA tax and files no Form 940 (Form 940 instructions (opens in a new tab)).
Not needed in Washington
- No state income tax on wages, so no withholding account.dor.wa.gov/taxes-rates/income-tax (opens in a new tab), checked October 6, 2026
Also in Washington
- Seattle Payroll Expense Tax (employer-paid, not withheld from wages): Owed for 2026 only by businesses with $9,074,409 or more of Seattle payroll expense in 2025 and at least one employee paid $194,452 or more in 2026; filed quarterly with the City of Seattle (online through FileLocal, or by mail). A payroll processing company filing on paper submits a Taxpayer Authorization Form per client. www.seattle.gov/city-finance/business-taxes-and-licenses/seattle-taxes/payroll-expense-tax (opens in a new tab)app.leg.wa.gov/RCW/default.aspx?cite=36.65.030 (opens in a new tab), checked October 6, 2026
More on Washington
WORKLIO HCM
Hiring in a new state? We help open the accounts.
We help open state accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you. After that, Worklio HCM calculates, deposits and files your payroll taxes, new-hire state reporting is automatic, and rates and rules update without you noticing.
Registration in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each fact, as checked.
- esd.wa.gov/employer-requirements/unemployment-taxes/employers-guide-paying-taxes (opens in a new tab), checked October 5, 2026
- dor.wa.gov/manage-business/grow-business/hiring-employees (opens in a new tab), checked October 6, 2026
- lni.wa.gov/insurance/insurance-requirements/how-to-get-a-workers-compensation-account (opens in a new tab), checked October 5, 2026
- lni.wa.gov/forms-publications/required-workplace-posters (opens in a new tab), checked October 6, 2026
- paidleave.wa.gov/create-your-employer-account/ (opens in a new tab), checked October 6, 2026
- paidleave.wa.gov/reporting/ (opens in a new tab), checked October 6, 2026
- www.dshs.wa.gov/esa/division-child-support/new-hire-reporting (opens in a new tab), checked October 6, 2026
- esd.wa.gov/media/pdf/4583/employertaxhandbook-260424pdf (opens in a new tab), checked October 6, 2026
- dor.wa.gov/taxes-rates/income-tax (opens in a new tab), checked October 6, 2026
- app.leg.wa.gov/RCW/default.aspx?cite=36.65.030 (opens in a new tab), checked October 6, 2026
- paidleave.wa.gov/app/uploads/2021/12/Employer-Wage-Reporting-and-Premiums-Toolkit-v25.1-2026.06.26.pdf (opens in a new tab), checked October 5, 2026
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for registering and for your employment taxes.